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2020 (8) TMI 663 - HC - Income TaxAssessment passed under Section 143(3) - Miscellaneous Petition seeking dispensation of production of the original order of assessment - Entitlement to an exemption u/s 80P - application of the principles of mutuality - HELD THAT:- The impugned order is one of assessment, amenable to statutory appeal. No case whatsoever has been made out in the affidavit filed in support of the Writ Petition as to why the matter is liable to be interfered with under Article 226 of the Constitution of India. The only ground raised is in relation to the petitioner’s claim that it is entitled to an exemption under Section 80P of the Act by an application of the principles of mutuality. This is the sole ground raised by the petitioner. We had occasion to deal with the identical issue in the case of other Co-operative Societies and have directed that a statutory appeal be filed challenging the orders of assessment. In the interests of consistency, this petitioner is also permitted to file an appeal and such appeal, if filed within a period of two (2) weeks from date of uploading of this order, shall be taken on file by the office of the Commissioner of Income Tax (Appeals) and disposed without reference to limitation, in accordance with law.
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